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XEROX CORP. v. BLAKE

No. 81-469.

415 So.2d 1308 (1982)

XEROX CORPORATION, Appellant, v. Al H. BLAKE, As Property Appraiser of Metropolitan Dade County, Florida, and R.K. Overstreet, As Tax Collector of Metropolitan Dade County, Florida, Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied July 21, 1982.

Attorney(s) appearing for the Case

Ayres, Cluster, Curry, McCall & Briggs and Randy R. Briggs, Ocala, for appellant.

Jim Smith, Atty. Gen., and E. Wilson Crumps II, Asst. Atty. Gen., Robert A. Ginsburg, County Atty., and Stephen J. Keating, Asst. County Atty., for appellees.

Before SCHWARTZ, BASKIN and DANIEL S. PEARSON, JJ.

BASKIN, Judge.

Appellee Blake, property appraiser for Metropolitan Dade County, assessed Xerox Corporation's 1977 leased personal property taxes at $28,100,053. Xerox contested the assessment by filing an action against the property appraiser, the tax collector, and the Department of Revenue. In that action, Xerox contended that the appraiser should have utilized income capitalization1 rather than depreciated list price in computing the...

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